THE Mercantile Teacher's Assistant : OR A GUIDE TO PRACTICAL BOOK-KEEPING: COMPRISING THREE SETS OF BOOKS. The First Set, applicable to the Retail Trade; the Second, to the WITH AN APPENDIX; ON MERCHANTS ACCOUNTS, BILLS OF EXCHANGE, AND Being an Extension of the Plan of the Author's Populár BY JAMES MORRISON, ACCOUNTANT; AND PRIVATE TEACHER OF COMMERCIAL CALCULATIONS, FOREIGN EXCHANGES, LONDON: PRINTED FOR W. JOY, 66, ST. PAUL'S CHURCH-YARD. PREFACE. THE Author's "ELEMENTS OF BOOK-KEEPING," first published in 1811, has been considered by competent judges as the best Text-Book on the subject which has hitherto appeared, and therefore has been very generally introduced into Schools,* The present Work is an extension of the plan, and consequently an improvement upon that publication, and lays claim to the following advantages: First-The system of SINGLE ENTRY is complete on that branch of Book-keeping, and therefore supplies the defect complained of by several Teachers, namely, "That no Text-Book is to be met with, in which Single Entry is so fully treated of, as to initiate Youth into the form or mode of keeping Accounts followed in the Retail and Inland Trade of this Country." Second-In DOUBLE ENTRY, the First SET, which is adapted to the Wholesale Dealer, or Manufacturer, the transactions rise in a regular gradation, and such as have occurred in actual business; and the Plan of writing the JOURNAL from the Subsidiary Books is so simplified, as not only to lessen the labour of the Teacher, but greatly to facilitate the progress of the Student. 877970 • Vide COLLINS and CATLOW's Guide, for Teachers and Guardians of Youth, in their Choice of Elementary School Books. Third-In the following SET, which is applicable to those whose views are more extended, Agency and Company Accounts are introduced. This SET rises upon the preceding, in order to show the method of transferring the Balances of the Accounts from one LEDGER to another, and of continuing the Business.wi A complete Course of BOOK-KEEPING is compres hended in the Three Sets contained in the Work, The several Titles, by which the SETS are dis tinguished, will enable the Teacher to direct the attention of his Pupils to the System that is appli cable to that line of business which he intends to follow. To conclude-the present Work makes its appearance at the request of several Professional Men, at whose request the Writer has incorporated every im provement which his farther experience and information have suggested. London, August, 1829. N. B.-The PUBLISHER has prepared paper Books, neatly Ruled, and at an easy Cost, adapted for the respective SETS contained in the WORK; which will enable the Pupil to exhibit his improvement at School, as a qualification for preferment in the Counting |